Service provided to charitable institutution
This query is : Resolved
28 January 2015
Dear Sir
One of my client engaged in business providing Call centre services to charitable Institution for raising fund for there charity work.
As per notification 25/2012 Any service provided by charitable institution is exempt if it is registered under sec 12AA of income tax Act
whether my client need to collect the service tax on service provided to charitable institution . if not let me know the any notification in this regard
Please help me
One of my client engaged in business providing Call centre services to charitable Institution for raising fund for there charity work.
As per notification 25/2012 Any service provided by charitable institution is exempt if it is registered under sec 12AA of income tax Act
whether my client need to collect the service tax on service provided to charitable institution . if not let me know the any notification in this regard
Please help me
28 January 2015
It is only certain services provided by charitable institutions are exempt but services provided by you to charitable institutions are not exempted. Your client need to collect service tax on such services provided to charitable institutions.
29 January 2015
Wordings of Notification 25/2012 related charitable trust :
" Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities " is exempt.
It means that services provided TO chartitable institutions is not exempt. only services provided by Charitable institutions are exempt if they are covered u/s 12AA of income tax act
" Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities " is exempt.
It means that services provided TO chartitable institutions is not exempt. only services provided by Charitable institutions are exempt if they are covered u/s 12AA of income tax act
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Showing Gift from relative in ITR for this year
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR selection for salaries and capital gain less than L
- Soyabean hsn code and gst rate
- Treatment of Pension ?annuity returns on PMVY
- ITR filing- non tax audit cases- Asstt.Year 2026-2027
- Procedure for claiming exemption in Article Ship for CA Course
- Salary and pension received from Asian Development Bank
- RNOR Status but Investments more than Income
- What is provisional receipt number for generation of form 16A
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- Capital Gain on EUITY Shares
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
